§ 143D-3. Definitions. - North Carolina Statutes

§ 143D‑3.  Definitions.

The following definitionsapply in this Chapter:

(1)        Internal control. – Anintegral process, effected by an entity's governing body, management, and otherpersonnel, designed to provide reasonable assurance regarding the achievementof objectives related to the effectiveness and efficiency of operations,reliability of financial reporting, and compliance with applicable laws andregulations.

(2)        Principal executiveofficer. – Executive head of a State agency.

(3)        Principal fiscal officer.– Chief fiscal officer of a State agency.

(4)        State agency. – Anydepartment, institution, board, commission, committee, division, bureau,officer, official, or any other entity for which the State has oversightresponsibility, including, but not limited to, any university, mental orspecialty hospital, community college, or clerk of court. (2007‑520, s. 1.)